Singapore Master Tax Guide Handbook 2017/18 (36th Edition)

The Singapore Master Tax Guide Handbook is the tax reference book that provides guidance to help its readers understand, apply and comply with today’s complex tax laws and changes.

The book presents accurate and legally sound information on the Singapore tax regime, as well as examples, to enhance your understanding of the principles and fundamentals of the Singapore tax system. It helps you to fulfil your tax compliance requirements, avoid penalties and minimise tax risks exposure.

Key Features & Benefits

• Tax risk management – The guidebook provides complete coverage of the tax legislative requirements to mitigate risks of non-compliance.
• Latest developments on tax laws – Keeps you up-to-date with tax laws and ensures you have the knowledge to structure the business effectively to maximise incentive claims and minimise tax liabilities.
• Easy reference – Worked examples help readers to understand and learn the fundamentals of Singapore tax.
• Practical – Information is organised along topical lines to assist users in quickly locating answers to their tax questions.

NEW in This Edition

The key changes cover the following:

• Latest commentary and examples based on the Income Tax (Amendment No 2) Act 2016 and Income Tax (Amendment No 3) Act 2016
• New treaties signed in 2016
• New or revised IRAS circulars issued in 2016
• Selected tax judgments passed in 2016
• Budget Announcement 2017